CA, CS, CMA articles

The Power of Defeat

I used the word defeat and not the failure. Because failure is the result when we finally give up on certain thing. Failure is permanent where as defeat is temporary. So unless we give up on certain thing we are defeated and not failed. When we take this defeat positively and seriously analyse, we will […]...

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Digital Era & Chartered Accountancy Profession

Back in 2006, when I entered in CA profession, we were thought that CAs are expected to be perfect in their accounting skills, we have to verify from the view point of substance over form, consider materiality to form a true and fair view, etc. Accounting was considered to be all about accounting standards, be […]...

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A gist on AS – 9 / IND AS – 18

An accounting standard is a common set of principles, standards and procedures that define the basis of financial accounting policies and practices. Accounting standards are adopted by companies in India and issued under the supervision of Accounting Standards Board (ASB) which is a committee under Institute of Chartered Accountants of In...

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Ind AS 116 digest- Why Ind AS 116 ?

♣ Background We are living in second decade of year 2000. The idea of doing business has totally changed over the years. In the earlier years, most entities were buying assets required for operating a business. Over the years, the availability of assets became easier on lease as well. Now, any class of asset can be […]...

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Stress Relief Tips in Busy Lifestyles

In this busy arena of the world, most of us get stressful and exhausted after completing number of assignments, meetings or by running a business with numerous events.  Due to which we won’t be able to give a quality time to our family, children and ultimately miss  a precious part of life. But good news […]...

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Decoding of form DPT 3 ( One Time Return)

MCA through its circular dated April 12, 2019, further amended Rule 16A of Companies (Acceptance of Deposits) Rules, 2014 relating to one-time return for outstanding receipts not considered as deposits....

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Ind AS 116 – A brief Introduction

 Ind AS 116 digest – 1. A brief Introduction A New Era of Accounting for Lease contracts by Lessees 🍎 Applicability – (para 3) This standard is applicable for all lease contracts unless otherwise exempted or covered specifically in another Ind AS This standard is not applicable on following type of leases – a. leas...

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FAQs on Kerala Flood Cess

Q.1 What is the rate of Kerala Flood Cess? Ans: The rates of Cess are as follows: Goods taxed at the rate of 1.5% KGST-0.25% Cess Goods taxed at the rate of 6%,9% and 14% KGST-1% Cess All services under SGST-1% Cess Q.2 What are the types of supply which would attract Kerala Flood Cess? […]...

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Face the Facts!

Facts do not cease to exists because they are ignored. To live your life of your dreams, you have to get out of denial and face what is not working in your life. Are you a person who gives excuses to the circumstances or people for not achieving task on time, not achieving the desired […]...

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All About Exemptions in CA Exams!

In this article, we seek to demystify the various doubts regarding exemptions available in CA exams. Conditions for getting an exemption A candidate must appear in all subjects of a particular group to be eligible to get an exemption in a subject of that group. If exam form is filled for all subjects but a candidate is […]...

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